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Opinion 90-7
… in 1976 (L 1976, ch 783; General Municipal Law, §903-e) to have the powers and duties, and to be subject to … and the inhabitants thereof ..." (General Municipal Law, §903-e). It is our opinion, therefore, that the city, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Operational Advisory No. 3
… are reminded that if any chart of account string value is changed in the review process, the transaction must be … after the budget check to ensure that the transaction is still in a valid budget status (value of “V”). If the budget status is any other value, the transaction may not be submitted to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderMiddletown Enlarged City School District – Financial Condition (2017M-245)
… and use surplus funds to fund one-time expenditures, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Schenectady City School District – Financial Condition (2014M-168)
… period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … Schenectady City School District Financial Condition 2014M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Malverne – Procurement (2017M-16)
… August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. The Village is governed by an elected five-member Board of Trustees. … Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a purchase has been …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… totaled approximately $3.2 million. Key Findings The Board contracted with a Foundation to provide services to the … Key Recommendations Determine what services will be contracted out and which of those services will be acquired …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Town of Caroline – Renewable Energy (2013M-325)
… passenger vehicles, or carbon dioxide emissions from the electricity use of five homes for one year. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Canastota Central School District - Financial Condition Management (2019M-174)
… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Andover – Audit of Claims (2013M-388)
… process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in … process for the period January 1 2012 through September 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 1470
… automatic processing of the repayment of Council 82 SSPU DRP reductions. Affected Employees Employees whose balance of Council 82 SSPU DRP reductions is less than zero (0) in one or more record … 82 SSPU Bargaining Units 61 & 91 Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A of Chapter 491 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planWalton Fire Department – Financial Operations (2017M-242)
… to determine if officials provided adequate oversight of financial activities to ensure that resources were properly … Prepare and review bank reconciliations and monthly financial reports. Audit and approve bills prior to payment … Walton Fire Department Financial Operations 2017M242 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Southern Cayuga Central School District – Financial Management (2015M-224)
… of our audit was to review the District’s financial management for the period July 1, 2010 through August 6, … Southern Cayuga Central School District Financial Management 2015M224 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… effective internal controls over extra-classroom activity funds for the period of July 1, 2012 through October … policies and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts and disbursements lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomIroquois Central School District - Financial Management (2018M-102)
… Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102State Comptroller DiNapoli Releases Municipal Audits
… a large-scale timber operation would be the only type of local industry that could take advantage of the property as a rail yard and be profitable. The board decided this was not in … completed projects that date back to 1987. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases City of Newburgh Budget Review
… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget … York State Comptroller Thomas P DiNapoli today announced the completion of the City of Newburgh budget review …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hartford Central School District – Cafeteria Collections (2018M-10)
… whether cafeteria collections were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through … the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Clinton Central School District – Payroll (2017M-252)
… Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 … of his review of their hours worked and did not preapprove in writing overtime to be worked. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252North Bellmore Union Free School District – Financial Condition (2014M-47)
… through June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of Hempstead in … North Bellmore Union Free School District Financial Condition 2014M47 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47